Business Combinations

Nafisa Zahra
Mind Map by , created about 6 years ago

University Company Accounting (Intangible Assets) Mind Map on Business Combinations, created by Nafisa Zahra on 09/26/2013.

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Nafisa Zahra
Created by Nafisa Zahra about 6 years ago
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Newton's Three Laws of Motion
*Anna*
Plate Tectonics
sarah.lalaz
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Nafisa Zahra
Property, Plant and Equipment
Nafisa Zahra
Group Structures and Consolidation
Nafisa Zahra
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Nafisa Zahra
Business Combinations
1 Acquisition Method
1.1 1. Identify acquirer- Entity that controls
1.2 2. Determine acquisition date-obtaining control date
1.3 3. Recognition of ass. + liab.

Annotations:

  • Acquirer may recognise some assets and liabilities that the acquiree had not previously recognised e.g. brand name. Acquirer must also recognise any non-controlling interest in acquiree
  • With contingent liabilities, acquirer must recognise even if it is not probably that outflow of economic beneficial resources will be required to settle obligation
1.4 4. Measuring Goodwill

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